Indian Hume Pipe Company Ltd

This disclosure is not applicable as there were no acquisition of shares or voting rights in unlisted companies during the quarter ended under review

The Joint Commissioner of Central Goods & Services Act (CGST) & Central excise, Bhopal (Financial Year 2020-2021 & 2021-2022)

The matetr is pending Adjudication before the Hon. Income Tax Appellate Tribunal, Mumbai and the next date of hearing is fixed on 4th May 2026.

Being aggrived by the order passed by the Commissioner of Income Tax, (Appeals), NAFAC, Delhi, the Income Tax Department, (Revenue) has filed an appeal before the Hon. Income Tax Appellate Tribunal, Mumbai on 29/10/2025 challenging the relief granted to the Company by the Commissioner of Income Tax, Appeals, NAFAC, Delhi in his order dated 30th August 2025. The appeal proceeding is pending adjudication as on 31st December 2025. The appeal filed by the Comapny before the Hon. Income TAx Appellate Tribunal, Mumbai, challenging the additions / disallowances confirmed by learned CIT(A) is also pending adjudication as on 31st December 2025.

The Company is in the process of filing appeal to Hon. GST Appellate Tribunal within the time allowed by the Government i.e. 30th June 2026.

The Company is in the process of filing appeal to Hon. GST Appellate Tribunal within the time allowed by the Government i.e. 30th June 2026.

Assistant Commissioner (CT), LTU, Secunderabad Division, Hyderabad, Telanagana (Assessment Period April 2015 to June 2017)

The Company is in the process of filing appeal to Hon. GST Appellate Tribunal within the time allowed by the Government i.e. 30th June 2026.

The Company is in the process of filing appeal to Hon. GST Appellate Tribunal within the time allowed by the Government i.e. 30th June 2026.

The Company had filed appeal under Gujrat GST Act on 12th May 2021 challenging the order passed by the GST officer wrongfully consficating goods in movement from one project location of the Company to its other project location within the State and further imposing penalty under the Gujrat GST Act. The comapny was in recipt of notice fixing the personal hearing on 14th Ocotber 2025 and 23rd December 2025. The Comapny's representative attended the said hearing on schedule date of hearing and submitted the detailed reply along with documentory evidences. The matter stands adjourned and is pending adjudication as on December 31, 2025.

The company has filed writ petition No 5440 of 2026 on 20/02/2026 before the Hon. High Court of Andhra Pradesh praying for grant of refund of Rs. 52,86,338/- withheld by the Assistant Commissioner (ST), Anatpur-II, Circle.

The Company was entitled to refund of Rs. 52,86,338/- under the Andhra Pradesh Value Added Tax Act 2005 for the financial year 2015-2016. Subsequently, Company filed refund application which is rejected by the Assistant Commissioner (ST), Anantpur -II, Circle. Being aggrived by the said refund rejection order, comapny intends to challenge the said refund rejection order and is in the process of evaluating appropriate course of action as on December 31, 2025.

Company had filed appeal before the Hon. Customs, Excise and Service Tax Appellate Tribunal, Hyderabad, challenging the order of the Commissioner II Hyderabad wherein certain activities of the sub-contractors were held liable in the hands of the Company under reverse charge mechanism resulting in service tax demand of Rs. 15,38,970/- and equal amount of penalty. The appeal was fixed for hearing on 12th November 2025. The matter was adjourned on that day. The appeal is pending for adjudication as on December 31, 2025.

The company is in receipt of notice proposing to levy penalty of Rs. 33,15,786/- under section 270A(9) of the Income Tax Act, 1961 on ceratin additions amounting to Rs. 60,73,559/- made in the assessment order passed under section 143(3) of the Act of even date, for the Assessment Year 2024-2025. Comapny is not prefering appeal against the said addition as the same was voluntarily offered to tax being arithmatic error while filing the return of income. The company has to submit its reply within 30 days from the receipt of such notice and is in the process of filing a detailed factual and legal reply challenging the proposed levy of penalty udner section 270A(9) of the Income Tax Act, 1961.

The Compan y is in receipt of penalty order passed under section 270A(9) of the Income Tax Act 1961 demanding Rs. 5,10,20,732/- for the Assessment Year 2023-2024. The company has time to file an appeal and is in the process of filing the appeal before the Commissioner of Income Tax (Appeals) challenging the very basis of levy of said penalty.

The Compan y is in receipt of penalty order passed under section 271AAC of the Income Tax Act 1961 demanding Rs. 63,10,816/- for the Assessment Year 2023-2024. The company has time to file an appeal and is in the process of filing the appeal before the Commissioner of Income Tax (Appeals) challenging the very basis of levy of said penalty.

The Income Tax Appeal filed by the Revenue for the Assessment Year 2003-2004 challenging the order of the Hon. ITAT Mumbai granting deduction of section 80-IA of Rs. 10.57 Crores claimed by the Company was fixed for hearing on 18th March 2026, before the Hon. High Court of Mumbai. During the course of the hearing, the Hon. High Court directed the Revenue to amend the substantial question of law involved and therefore the matter was posted for hearing on 6th April 2026.

The Company is in receipt of Order in Appeal dated 29th Janaury 2026 passed by the Joint Commissioner (State Tax) (Appeals-1), Pune, ordering refund of Rs. 49,56,160/- as against demand raised of Rs. 38,84,847/- as per original assessment dated 29/03/2018. With this order, the prsent appeal proceedings stands concluded.

The Company is in receipt of Order in Appeal dated 29th Janaury 2026 passed by the Joint Commissioner (State Tax) (Appeals-1), Pune, ordering additional refund of Rs. 34,24,963/- in addition to refund originally granted of Rs. 69,00002/- as per original assessment dated 30/03/2019. With this order, the prsent appeal proceedings stands concluded.

The matetr is pending Adjudication before the Hon. Income Tax Appellate Tribunal, Mumbai and the next date of hearing is fixed on 4th May 2026.

Being aggrived by the order passed by the Commissioner of Income Tax, (Appeals), NAFAC, Delhi, the Income Tax Department, (Revenue) has filed an appeal before the Hon. Income Tax Appellate Tribunal, Mumbai on 29/10/2025 challenging the relief granted to the Company by the Commissioner of Income Tax, Appeals, NAFAC, Delhi in his order dated 30th August 2025. The appeal proceeding is pending adjudication as on 31st December 2025.